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4 results for “reassessment”+ Section 120(1)clear

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Key Topics

Section 14811Section 143(1)7Section 1475Section 1444Addition to Income4Section 143(2)2Section 69C2

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

A.C.I.T.,CENTRAL CIRCLE, AGRA vs. M/S WELCOME COIR INDUSTRIES LTD.,, NEW DELHI

ITA 266/AGR/2013[2003-04]Status: Disposed
ITAT Agra
16 Oct 2017
AY 2003-04

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 127Section 133ASection 144Section 148

1) or sub-section (2) of section 120. However, in the present case, the Assessing Officer has claimed jurisdiction over the assessee by virtue of an order u/s 127 of the Act, which has been found to be neither passed as per law, nor passed specifically in the case of the present assessee. Therefore, the assessment orders are neither protected

PARMANAND,AGRA vs. ITO, WARD, 2(1)(2), AGRA

In the result, assessee’s appeal is allowed

ITA 447/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69C

120 days would continue to apply for e- verification. Ld. AR, thus, submits that non issuance of notice u/s 143(2) when the return of income was filed on 25.12.2021, renders the impugned reassessment order bad in law. Ld AR referred the following case law in support of his arguments: 1. CIT vs. Laxman Das Khandelwal

DY.C.I.T., CENTRAL CIRCLE, AGRA vs. M/S VACMET PACKAGINGS (INDIA) PVT. LTD., AGRA

ITA 45/AGR/2015[2005-06]Status: DisposedITAT Agra08 Jun 2018AY 2005-06

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 143(3)Section 147Section 148Section 153ASection 68

reassessment proceeding was initiated only on the basis of a letter received from Investigation Wing providing only a general and vague information about providing of accommodation entry to the assessee of Rs. 5.50 crore by Shri Surendra Kumar Jain Group without there being any supporting documents to prima facie show that the information provided was related to the assessee under